Assessment Cycle


Refer to the Overview of the Assessment Cycle 2017-2020. This is a brief overview of the new processes appeals follows under the Board's new Rules of Practice and Procedure (the "Rules"). The purpose of this guide is to assist you in understanding how the process works, your obligations as a party before the Board, and what to expect in the appeal process.  However, this guide is not a replacement of the Rules.

Deeming of Outstanding Appeals for the 2017 Assessment Cycle

In accordance with s.40(26) of the Assessment Act, where the Board has not issued a decision on an appeal before March 31st of the subsequent taxation year, an appellant will be deemed to have made an appeal for the subsequent taxation year. The ARB will create a new "deemed appeal" where a property/roll number has unresolved appeals at the deadline.

Transition Policy

Please refer to the ARB Transition Policy which will shift the appeal process from past Rules and cycles into the current ARB Rules of Practice and Procedures, effective April 1st, 2017.

Information Sheets

Please click here for ARB information sheets on various processes at the ARB.


Please click here for ARB Forms.

Statutory Contact Information

On November 14, 2017, the Assessment Review Board (ARB) requested that the complaints and appeals representative information be received by December 1, 2017, further to the ARB's Rules of Practice and Procedures, Practice Direction on Appeals Management.  These lists can be found below for your reference.  If no information was received by the ARB, the ARB applies a default contact person.

For any updates and/or corrections, please send your requests and correct information to  The subject line should read:  Complaints Representative/Appeals Representative Update.

excel button Municipality Advocate List
excel button Complaints Representatives excluding Municipalities

The Municipal Property Assessment Corporation (MPAC) and the Municipality where the property is located are statutory parties to an assessment appeal as per the Assessment Act.

Please click here for a list of all municipalities within Ontario and their contact information. This list is housed by the Ministry of Municipal Affairs.

For more information regarding Municipal Property Assessment Corporation (MPAC), please see here.